Graeme Olding

Graeme is a leading tax advisor, described by Chambers as “currently the best tax lawyer in New Zealand.”

He advises on a broad range of New Zealand income tax and goods and services tax matters, with particular experience in mergers and acquisitions, private equity investments, inbound investment structures, high-net-worth groups, restructuring and insolvency and iwi investment structures. He is a key member of the firm’s Māori legal group, Te Waka Ture.  

Graeme has also advised the New Zealand Law Society on taxation law reform matters. He has a strong working relationship with Inland Revenue and is regularly involved in policy discussions.

Graeme is recognised as a Band 1 lawyer by Chambers Asia Pacific, a Leading Partner by Legal 500 Asia Pacific, and a Highly Regarded Practitioner by ITR World Tax.

Recent highlights

• Advising private capital firm Waterman Capital on the tax and structuring aspects of numerous acquisitions and divestments, including NZ Clinical Research, My Food Bag, Fusion5, ACG Education and Canopy Healthcare.
• Advising Direct Capital on the tax and structuring aspects of the establishment of Direct Capital VII, a $525m private equity fund.
• Advising Direct Capital on the tax and structuring aspects of the sale of an interest in AS Colour to Quadrant Private Equity.
• Advising Ngāti Whātua Ōrākei Whai Rawa on its savings and investment schemes and on tax aspects of its significant and complex Treaty of Waitangi settlement.
• Advising Te Ohu Kai Moana on the tax implications and restructuring steps arising from amendments to its governing legislation and the restructuring of its balance sheet in connection with fisheries settlement assets held on behalf of iwi throughout New Zealand.
• Advising a large charitable entity on tax and structuring issues arising from the prospect of deregistration from the Charities Register, including managing the potential tax exposure associated with that process.
• Advising Calibre on tax issues arising in various receivership appointments.

Affiliations

• Deputy Convenor of the New Zealand Law Society’s tax committee.
• Member of the Institute of Directors.
• Member of the Chartered Accountants Australia & New Zealand annual tax conference organising committee.
• Member of International Fiscal Association.
• Member of the New Zealand Private Capital tax and regulatory committee.